BEFORE THE STATE TAX COMMISSION OF UTAH
XXXXX ) ORDER
Petitioner, : Appeal No. 88-2544 and
: No. 87-3236
AUDITING DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
STATEMENT OF CASE
Based upon the foregoing stipulation of the parties, the Utah State Tax Commission hereby orders as follows
1. XXXXX liability to the State of Utah for sales and use tax for the period of XXXXX through XXXXX
(a) XXXXX will pay Utah use tax of $$$$$ on payments made under software maintenance agreements, plus interest on such tax through XXXXX in the amount of $$$$$. Such tax and interest shall be paid to the Tax Commission on or before XXXXX.
(b) The Auditing Division will abate the entire $$$$$ in penalties assessed with respect to the sales and use tax under payments at issue in case No. 88-2544.
2. To resolve one of the two remaining issues in case No. 87-3236 pertaining to the audit period from XXXXX through XXXXX, XXXXX will pay Utah sales and use tax of $$$$$ on payments made under software maintenance agreements, plus interest on such tax through XXXXX in the amount of $$$$$. Such tax and interest shall be remitted to the Commission on or before XXXXX.
DATED this 7 day of February, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis